Dear Taxpayer,

According to our records at HM Revenue & Customs (HMRC), your company has failed to comply with its tax obligations.

Details of the breach:

1. You did not submit your tax return by the due date, in breach of Paragraph 3 of Schedule 55 to the Finance Act 2009.
2. This failure constitutes a penalty offence under the relevant legislation.

We have therefore decided to impose a penalty of £5000 (Five thousand pounds sterling only) on your company.

Please pay the above penalty in full within 30 days of the date of this notice to avoid further interest or additional penalties.

How to pay:

• Log in to your tax account on GOV.UK and make payment online.
• If you wish to appeal against this penalty, you must do so in writing within 30 days, quoting the above reference number.
• Enquiries: 0300 200 3310 (Monday to Friday, 08:00–18:00)

If you believe this penalty has been issued in error, you have the right to appeal under HMRC procedures. Please note that an appeal does not automatically suspend the requirement to pay the penalty.

For full details of the breach, please download the attached document below: